2017 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - Distilled Spirits, Wines, and Beer
Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors
Part IV - Penalty, Seizure, and Forfeiture Provisions Common to Liquors
Sec. 5687 - Penalty for offenses not specifically covered

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Citation 26 U.S.C. § 5687 (2017)
Section Name §5687. Penalty for offenses not specifically covered
Section Text

Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

Source Credit

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1412.)

Editorial Notes PRIOR PROVISIONS

A prior section 5687, act Aug. 16, 1954, ch. 736, 68A Stat. 700, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5687 also related to forfeitures applicable to distillers, rectifiers, and wholesale liquor dealers for offenses not specifically covered. See sections 7301 and 7302 of this title.

Provisions similar to those comprising this section were contained in prior sections 5602, 5608(c), 5612 to 5619, 5627, 5628, 5630, 5631, 5643, 5684(a) and 5686(a), act Aug. 16, 1954, ch. 736, 68A Stat. 683, 685, 686, 689, 692, 693, 699, 700, prior to the general revision of this chapter by Pub. L. 85–859.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors
PART IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
Sec. 5687 - Penalty for offenses not specifically covered
Contains section 5687
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
Statutes at Large References 72 Stat. 1412
Public Law References Public Law 85-859
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